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IT / TDS

Tax Guide

Income Tax Act 2025 — effective from 1 April 2026 (Transitional provisions)

Key mapping

The Income Tax Act 2025 applies to income earned on or after 1 April 2026 (Tax Year 2026-27). Income earned before 1 April 2026 continues to be governed by the IT Act 1961 under transitional provisions in Section 536.

Explanation

Circular from CBDT (2025-26): Section 536 of the IT Act 2025 preserves all proceedings, assessments, appeals, and notices issued under the IT Act 1961 for transactions/income before 1 April 2026. TDS deducted under old sections (194C, 194J, etc.) before 1 April 2026 is valid and will be credited in Form 26AS / AIS. Returns for FY 2025-26 (income earned April 2025 to March 2026) are filed under IT Act 1961 using old ITR forms and AY 2026-27. From TY 2026-27, all new returns, assessments, and TDS will use IT Act 2025 provisions. Verify on incometaxindia.gov.in.

Related terms and sections

IT Act 2025transitionalSection 5361 April 2026CBDTFY 2025-26AY 2026-27

Use this in practice

File My ITR →Tax Calculator →

Related sections

IT Act 2025 Section Mapper →All IT Act changes →

All section references are sourced from the Income Tax Act 2025 (official gazette, incometaxindia.gov.in) and cross-referenced against CBDT's comparative statement. Always verify on the official portal before filing. This page is for reference only and does not constitute legal or tax advice.